The Underground Economy in the U.S.A: Preliminary New Evidence on the Impact of Income Tax Rates (and Other Factors)on Aggregate Tax Evasion, 1975-2008
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- Richard J. Cebula, 2014. "The underground economy in the U.S.A.: preliminary new evidence on the impact of income tax rates (and other factors) on aggregate tax evasion 1975-2008," PSL Quarterly Review, Economia civile, vol. 67(271), pages 451-481.
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More about this item
Keywords
income tax evasion; income tax rates; income effect; substitution effect;All these keywords.
JEL classification:
- D12 - Microeconomics - - Household Behavior - - - Consumer Economics: Empirical Analysis
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2015-01-19 (Accounting and Auditing)
- NEP-IUE-2015-01-19 (Informal and Underground Economics)
- NEP-PBE-2015-01-19 (Public Economics)
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